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Summary

CORNERSTONES OF FINANCIAL & MANAGERIAL ACCOUNTING gives users a strong foundation of core financial accounting concepts in an efficient and relevant way. The unique Cornerstones pedagogy is at the heart of this text, providing consistent step-by-step examples to help users solve fundamental problems. The Current Trends Update edition addresses the latest changes in accounting, with revisions to the conceptual framework of accounting, Codification, fair value, and International Financial Reporting Standards (IFRS). Each book is now packaged with a password to help you access 250 step-by-step Cornerstone Videos to help you solve problems. Cornerstones is a breakthrough for teaching accounting, promising better results in the classroom as users leave the course with a richer understanding of the business environment.

Table of Contents

Accounting and the Financial Statements

The Accounting Information System

Accrual Accounting

Internal Control and Cash

Sales and Receivables

Cost of Goods Sold and Inventory

Operating Assets Financial

Current and Contingent Liabilities

Long-Term Liabilities

Stockholders' Equity Financial

The Statement of Cash Flows

Financial Statement Analysis

Managerial Accounting Concepts and Decision-Making Support

Cost Behavior

Cost-Volume-Profit Analysis: A Managerial Planning Tool

Making the Connection: Cost Behavior and Cost-Volume-Profit Analysis for Many Glacier Hotel

Job-Order Costing

Process Costing

Activity-Based Costing & Management

Profit Planning

Standard Costing: A Managerial Control Tool

Making the Connection: Cost System Choices, Budgeting, and Variance Analyses for Sacred Heart Hospital